DENT A VIE: what changed
DENT A VIE
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash +€35,873
up €35,873 (+22.4%), from €160,232 to €196,105
mainly Current investments (+€80,000) and Net result for the year (+€74,765)
- Receivables within one year -€4,091
down €4,091 (-19.4%), from €21,033 to €16,942
of which Other amounts receivable: -€6,360
- Deferred charges and accrued income -€3,470
down €3,470 (-27.1%), from €12,803 to €9,334
- Reserves -€140,000
down €140,000 (-54.0%), from €259,250 to €119,250
- Profit (loss) carried forward +€74,765
up €74,765 (+49,937%), from €150 to €74,915
- Tax, wage and social debts +€21,347
up €21,347 (+527%), from €4,050 to €25,397
- Other debts -€7,456
down €7,456 (-93.2%), from €8,000 to €544
- Gross operating margin +€45,572
up €45,572 (+85.4%), from €53,349 to €98,921
- Taxes +€10,722
up €10,722 (+98.0%), from €10,944 to €21,666
- Depreciation -€2,214
down €2,214 (-55.8%), from €3,970 to €1,756
- Financial income -€1,514
down €1,514 (-68.2%), from €2,220 to €706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,489 | €227,306 | -€51,183 | -18.4% |
| Fixed assets | 21/28 | €4,421 | €4,925 | +€504 | +11.4% |
| Tangible fixed assets | 22/27 | €4,421 | €4,665 | +€244 | +5.5% |
| Plant, machinery and equipment | 23 | €4,421 | €2,889 | -€1,531 | -34.6% |
| Furniture and vehicles | 24 | - | €1,775 | +€1,775 | |
| Financial fixed assets | 28 | - | €260 | +€260 | |
| Current assets | 29/58 | €274,068 | €222,381 | -€51,687 | -18.9% |
| Amounts receivable within one year | 40/41 | €21,033 | €16,942 | -€4,091 | -19.4% |
| Trade receivables | 40 | - | €2,270 | +€2,270 | |
| Other amounts receivable | 41 | €21,033 | €14,673 | -€6,360 | -30.2% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €160,232 | €196,105 | +€35,873 | +22.4% |
| Deferred charges and accrued income | 490/1 | €12,803 | €9,334 | -€3,470 | -27.1% |
| Total equity and liabilities | 10/49 | €278,489 | €227,306 | -€51,183 | -18.4% |
| Equity | 10/15 | €266,400 | €201,166 | -€65,235 | -24.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €259,250 | €119,250 | -€140,000 | -54.0% |
| Distributable reserves | 133 | €259,250 | €119,250 | -€140,000 | -54.0% |
| Profit (loss) carried forward | 14 | €150 | €74,915 | +€74,765 | +49,937% |
| Amounts payable | 17/49 | €12,089 | €26,140 | +€14,051 | +116% |
| Amounts payable within one year | 42/48 | €12,089 | €26,140 | +€14,051 | +116% |
| Trade debts | 44 | €39 | €199 | +€161 | +415% |
| Suppliers | 440/4 | €39 | €199 | +€161 | +415% |
| Taxes, remuneration and social security | 45 | €4,050 | €25,397 | +€21,347 | +527% |
| Taxes | 450/3 | €4,050 | €25,397 | +€21,347 | +527% |
| Other amounts payable | 47/48 | €8,000 | €544 | -€7,456 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,970 | €1,756 | -€2,214 | -55.8% |
| Other operating charges | 640/8 | €971 | €912 | -€59 | -6.1% |
| Gross operating margin | 9900 | €53,349 | €98,921 | +€45,572 | +85.4% |
| Operating profit (loss) | 9901 | €48,408 | €96,254 | +€47,845 | +98.8% |
| Financial income | 75/76B | €2,220 | €706 | -€1,514 | -68.2% |
| Recurring financial income | 75 | €2,220 | €706 | -€1,514 | -68.2% |
| Financial charges | 65/66B | €180 | €529 | +€349 | +194% |
| Recurring financial charges | 65 | €180 | €529 | +€349 | +194% |
| Profit (loss) for the period before taxes | 9903 | €50,448 | €96,431 | +€45,983 | +91.1% |
| Income taxes | 67/77 | €10,944 | €21,666 | +€10,722 | +98.0% |
| Profit (loss) for the period | 9904 | €39,504 | €74,765 | +€35,261 | +89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,504 | €74,765 | +€35,261 | +89.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.